Accounting treatment of rent charged by property company

The management company can only collect it simply, and the rental income cannot be credited to the account of the management company, but a part can be deducted as the management fee, and the amount of the management fee is determined by the agreement signed by the two companies.

As for whether to set up a subsidiary or an unincorporated branch, we should first look at the local tax requirements and the financial situation of the head office. But on the whole, as you said, it is better to register a company than to be an unincorporated branch.

PS: You should be talking about the rent invoice. Just go directly to the local tax unit to buy it, just like ordinary people go to the tax unit to buy invoices when renting their houses to others.